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Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.

Latest Articles


Understanding Appeals & Revision Mechanism under GST

Goods and Services Tax : The Goods and Services Tax (GST) regime in India aims to establish a transparent and efficient indirect tax system. Despite the se...

June 15, 2026 210 Views 0 comment Print

Crisp Notes on Issuance of SCN Under GST

Goods and Services Tax : This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...

June 15, 2026 216 Views 0 comment Print

Limitation for Filing Appeal before GSTAT – A Legal Analysis

Goods and Services Tax : The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preser...

June 15, 2026 297 Views 0 comment Print

Cancelled Registration, Notice Buried on Portal Can Department Still Insist “You Were Served”?

Goods and Services Tax : High Courts have held that taxpayers with cancelled GST registrations cannot be expected to monitor the portal continuously, makin...

June 15, 2026 162 Views 0 comment Print

Composition Levy under GST: Should Your Small Business Really Opt for It?

Goods and Services Tax : The article examines the benefits and trade-offs of the composition scheme, helping small businesses determine whether the concess...

June 15, 2026 240 Views 0 comment Print


Latest News


GST Audit Flags MSME Challenges: Key Recommendations to Improve Ease of Doing Business

Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...

June 13, 2026 345 Views 0 comment Print

Representation on procedural issues in filing of appeals before GSTAT

Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...

June 11, 2026 1140 Views 0 comment Print

Haryana Tops GST Growth Rankings Due to Strong Compliance & Enforcement Drive

Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...

June 6, 2026 333 Views 0 comment Print

Issue GSTAT FAQ as Filing Procedures Continue to Cause Confusion: MGATBA

Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...

June 4, 2026 3075 Views 1 comment Print

CA Certificate Format for Non-Requirement of GST Registration for Securities Trading

Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...

May 22, 2026 873 Views 0 comment Print


Latest Judiciary


Kerala HC Quashes GST Notice as Composite SCN Covered Multiple Assessment Years

Goods and Services Tax : The Kerala High Court held that a composite show cause notice issued for multiple assessment years was legally unsustainable. The ...

June 15, 2026 84 Views 0 comment Print

Kerala HC Invalidates Composite GST SCN Due to Multi-Year Coverage

Goods and Services Tax : The Kerala High Court held that issuing one show cause notice for multiple financial years is not legally sustainable. While quash...

June 15, 2026 66 Views 0 comment Print

TCS Paid Under Protest Counts Towards GST Appeal Pre-Deposit Requirement: Bombay HC

Goods and Services Tax : The Bombay High Court held that TCS paid under protest before assessment must be considered while calculating the mandatory pre-de...

June 15, 2026 96 Views 0 comment Print

Gauhati HC Quashes ITC Denial as Supplier’s Tax Default Cannot Penalize Bona Fide Purchaser

Goods and Services Tax : The Court held that a purchasing dealer cannot be denied input tax credit solely because the supplier failed to deposit tax with t...

June 15, 2026 90 Views 0 comment Print

GST Recovery Kept in Abeyance as Export vs Intermediary Service Dispute Needs Adjudication: Madras HC

Goods and Services Tax : The Madras High Court admitted writ petitions challenging a GST demand arising from the classification of logistics services as in...

June 15, 2026 75 Views 0 comment Print


Latest Notifications


GSTAT Bars Defect Flags on Valid Appeal Documents to Ease Initial Portal Compliance

Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...

June 15, 2026 108 Views 0 comment Print

GSTAT Mumbai Issues Notice on Operational Launch & Appeal Filing

Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...

June 12, 2026 276 Views 0 comment Print

GSTAT Committee Proposes Rule Changes to Ease Appeals

Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...

June 12, 2026 363 Views 0 comment Print

GSTN Extends Timeline for ‘Ship To GSTIN’ & E-Way Bill Closure Implementation

Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...

June 9, 2026 13815 Views 0 comment Print

Gross and Net GST revenue collections for the month of May, 2026

Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...

June 1, 2026 669 Views 0 comment Print


Police investigation into alleged GST offence cannot be ordered after taking cognizance under Cr.P.C.

July 14, 2021 8625 Views 0 comment Print

The Hon’ble Tripura High Court in Shri Sentu Dey v. State of Tripura [Criminal Petition No. 14/2021 dated May 28, 2021] quashed the order passed for police investigation by the Judicial Magistrate in a matter of alleged GST offence. Held that, once the cognizance of offences alleged in the complaint has been taken by the […]

RWAs/Societies to pay GST on members’ monthly contribution exceeding Rs. 7500: HC

July 14, 2021 16443 Views 5 comments Print

Greenwood Owners Association Vs Union of India (Madras High Court) In the case of Dilip Kumar (supra), the Supreme Court reiterates the settled proposition that an Exemption Notification must be interpreted strictly. The plain words employed in Entry 77 being, ‘upto’ an amount of 7,500/- can thus only be interpreted to state that any contribution […]

GST Council News Letter for the Month of June 2021

July 13, 2021 1908 Views 1 comment Print

GST NEWSLETTER -JUNE 2021 GST Council Secretariat, New Delhi Highlights of 44 GST Council Meeting The 44th GST Council met on 12 June 2021 under the Chairmanship of Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman through video conferencing. The meeting was attended by Union Minister of State for Finance & Corporate Affairs Shri […]

Works Contract Services under GST- A Compendium regarding Development/Changes in the law

July 13, 2021 32865 Views 2 comments Print

Works contract have always been a matter of mystery and doubts, however in current GST scenario many things are sorted out unlike erstwhile VAT and Service Tax laws. In this article we have tried to compile and discuss all the relevant sections, rules and notifications in lieu of Works Contract Services. At the Outset definition […]

SC pulled up department for delay in filing of appeal, imposes personal cost of Rs 25,000

July 13, 2021 1749 Views 0 comment Print

Hon’ble SC has in the case of UNION OF INDIA & ORS v/s M/S VISHNU AROMA POUCHING PVT. LTD. & ANR in SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 1434/2021 has come down heavily on the lethargy on part of the revenue department in late filing of appeals, even when so much computerization have been achieved. […]

DGGI booked about 8000 cases involving fake ITC of over Rs. 35000

July 13, 2021 1389 Views 0 comment Print

During the financial year 2020-21 the CGST zones and the Directorate General of GST Intelligence (DGGI) have booked about 8000 cases involving fake ITC of over Rs. 35000 crore. During the financial year 426 persons including 14 professionals such as CAs, Lawyers and masterminds, beneficiaries, directors etc were arrested.

HC Allowed refund of IGST paid on ocean freight

July 13, 2021 2049 Views 0 comment Print

To issue appropriate writ/order/direction to the effect declaring Sr. No. 9(ii) of the Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 to be an unconstitutional and ultra-vires to the provisions of the Integrated Goods and Service Tax Act, 2017 to the extend it prescribe rate for levy of Integrated-tax on services by way of transportation of goods by vessel from a place outside India, up to custom station of clearance of India, where service provider i.e. supplier of service and service recipient i.e. recipient of service both are located in non taxable territory i.e. Outside India;

Rajasthan HC struck down GST on Ocean Freight

July 13, 2021 1737 Views 0 comment Print

Mahesh Vegoils Private Limited Vs Union Of India (Rajasthan High Court) Petitioner has filed the petition under Article 226 of the Constitution of India seeking following reliefs:- “a. To issue appropriate writ/order/direction to the effect declaring Sr. No. 9(ii) of the Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 to be an unconstitutional and ultra-vires to the […]

Rajasthan HC struck down GST on Ocean Freight- Followed Mohit Mineral

July 13, 2021 2469 Views 0 comment Print

Lakhpat Trading And Industrys Private Ltd. Vs Union Of India (Rajasthan High Court) Petitioners have filed the petition under Article 226 of the Constitution of India seeking following reliefs:- “(i) Section 9 of the Constitution (One Hundred and First Amendment) Act, 2016 in so far as the same introduced Explanation to Clause 1 of Article […]

Business Services by ‘Airbus group India’ carried out in India to be classified as ‘Intermediary Service’- Karnataka AAR

July 13, 2021 1752 Views 1 comment Print

Business Services by ‘Airbus group India’ carried out in India to be classified as ‘Intermediary Service’- Karnataka AAR This post provides an update about the recent decision of Karnataka Authority for Advance Ruling (‘AAR’) in the case of Airbus Group India Private Limited (AAR No KAR ADRG 31/2021) (“The Applicant”). This AAR deals with one […]

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